Principal Commissioner of Income Tax-2 vs. Gauya Santare
In the result, this Appeal Suit is dismissed
ITA/2/2018HC Orissa23 Dec 2019
Bench: The Madurai Bench Of Madras High Court Reserved On : 13.11.2025 Pronounced On : 12.02.2026 Coram The Honourable Mr.Justice P.Vadamalai A.S(Md)No.2 Of 2018 K.V.R.Kannan, S/O.K.V.Raju Thevar, 1, Raj Bhavan, K.V.R.Garden, Via Samayalkudi Mariamman Koil, Theni Main Road, Madurai – 625 016. ...Appellant/Plaintiff Vs. G.Ramachandran (Died) Saradha, W/O.Muthuraman, Back Side To K.V.R.Garden, Kochadai, Madurai – 625 016. ...Respondent/Defendant
For Respondent: Mr.V..Ramakrishnan
Section 96
…f this Court in J.P. Builders v. A.Ramadas Rao [(2011) 1 SCC 429: (2011) 1 SCC (Civ) 227]. In the said decision several earlier cases i.e. R.C. Chandiok v. Chuni Lal Sabharwal [(1970) 3 SCC 140], N.P. Thirugnanam v. R. Jagan Mohan Rao [(1995) 5 SCC 115] and P. D'Souza v. Shondrilo Naidu [(2004) 6 SCC 649] have been noticed. To sum up, no straitjacket 17/44 https://www.mhc.tn.gov.in/judis A.S(MD)No.2 of 2018 formula can be laid down and the test of readiness and willingness of the plaintiff would depend on his overall conduct i.e. prior and subsequent to the filing of the suit whi…